CESTAT Chennai Grants Exemption for Clearing & Forwarding Service Under Notification 10/2002-S.T.

The Appellate Tribunal CESTAT Chennai ruled in favor of the appellants, granting exemption under Notification No. 10/2002-S.T. The Tribunal agreed that the clearing and forwarding service for wheat qualified for the exemption and waived the pre-deposit requirement for the appeal.

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The Appellate Tribunal CESTAT Chennai heard both sides regarding a case involving clearing and forwarding service for wheat. The lower appellate authority had already ruled that the service did not qualify as such and that the demand was time-barred. The appellants argued for exemption under Notification No. 10/2002-S.T. The Tribunal found merit in the appellants' submissions and waived the pre-deposit requirement during the appeal.

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